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'Net Asset Value' Rejected as Form of Liquidation

This appeal arose out of a cash-out merger of the minority stockholders of a closed-end investment fund known as Okeechobee Inc.

Equipment Company Valuation Turns on Asset- and Earnings-Based Values

The fair market value of 492,610 shares of stock in Dunn Equipment Inc. is in dispute in this case.

Paskill Corp. v. Alcoma Corp.

At issue is the fair market value of minority shareholder's stock at the time of a merger.

Court Denies Deduction of Trapped in Capital Gains Tax; Disallows Deduction for Liquidation Costs

This appeal arose out of a cash-out merger of the minority stockholders of a closed-end investment fund known as Okeechobee Inc. (Okeechobee).

Fair Value Cannot Be Determined Using Net Asset Value Alone

The Delaware Supreme Court ruled that a corporation valued pursuant to the appraisal statute could not be valued solely by reference to its net asset value because net asset value equates to the theoretical liquidation value. The statute states that a bu ...

Harmon v. Harmon

At issue is the valuation of husband's medical practice.

Estate of Dunn v. Commissioner (I)

At issue is the fair market value of 492, 610 shares of Dunn Equipment.

Petitioners' expert accepted despite their claim of lower value

The Experts: Clifford Braly III (for taxpayers on returns) Deloitte & Touche Management Planning, Inc. (for petitioners at trial) William H. Frazier, ASA (for petitioners ...

Estate of DiSanto v. Commissioner

At issue is the fair market value of a block of 186,177 shares of MD&F stock owned by the decendent.

Petitioners' Expert Accepted Despite Their Claim of Lower Value: Marital Deduction Based on Stock Actually Inherited After Disclaimer

The issues in the estate tax matter were: the fair market value of Frank DiSanto's (Frank) 186,177 shares (53.5%) of stock in Morganton Dyeing & Finishing Corp. (MD&F) on the date of death; the fair market value of the MD&F stock Grace DiSanto (Grace) was entitled to inherit from Frank's estate (a minority interest) on her date of death; whether Grace had expectancy interest only in the stock she was entitled to inherit; and whether Frank's estate was entitled to a marital deduction based on the value of the stock he willed to Grace or based on the value of the stock she was entitled to receive after executing a disclaimer of part of her interest in the stock.

A Post-Valuation Date Redemption and a Marital Deduction

The Tax Court determined that the fair market value of stock in a fabric dying corporation.

Freeman v. Freeman

At issue is the valuation of husband's interest in a technology business and the possible error by the trial court of not instructing the parties to submit expert testimony as to the value o ...

Competent evidence of net asset value presented: No court-appointed expert required

One of the primary issues in this marital dissolution is the characterization and valuation of the husband's 50% interest in Advanced Technology Resources Inc.

Estate of Smith v. Commissioner

At issue is the value of Smith's shares of stock in two companies, Jones Farm Inc., and First National Bank of Waverly, as of her death.

Court Accepts Taxpayer's 76% Discount on Farm Corporation

The estate in this case held minority interests in two companies: Jones Farm Inc. (JFI) (33% ownership of common stock) and in the First National Bank of Waverly (FNBW) (12% of common stock).

Conner v. Conner

At issue is the valuation of husband's radiology business.

Valuation must distinguish between enterprise and personal goodwill

Two issues arose in this marital dissolution relating to the husband's radiology practice, Associated Imaging, Inc.

Paskill v. Alcoma

At issue is the fair value of the plaintiff's cashed-out minority shareholders' shares of Okeechobee Inc., which merged with the defendant company.

Investment Company Fair Value Includes Capital Gains Tax Discount, But No Sales Expense Adjustment

This judicial appraisal action arose out of the cash-out merger of Okeechobee Inc. with its majority shareholder, Alcoma Corp.

Clarification on Partnership Spectrum study

The February issue of Business Valuation Update presented the findings of The Partnership Spectrums sixth annual price-to-value discount study. However, it was not made clear, at least to ...

Packwood predicts that Clinton's proposal to eliminate FLP discounts from NAV will pass

Shannon Pratt: Senator, I know from conversations in earlier years that you have a great depth of interest and knowledge regarding the U.S. tax system. Do you still keep up with current tax issues?

Family Limited Partnerships: Let's get ready to rumble!

The surge in popularity of family limited partnerships ("FLPs") over the past two years has provided both problems and opportunities for the valuation analyst. Due to the significant impact that these ...

Valuation of Undivided Interest in Real Property

Seaman, Ronald M . " Valuation of Undivided Interests in Real Property. " Business Valuation Review . March 1997, pp. 32-40. Seaman starts with an important point: "[I]t is generally necessary to ha ...

Study of Discounts for Limited Partnership Units Traded in a Second Market

Johnson, Bruce A. and James R. Park, "Study of Discounts for Limited Partnership Units Traded in a Second Market, Business Valuation Review , September, 1995, pp 99-101. The authors compiled the ...

Limited partnership unit sales show large discounts from net asset value

This article focuses primarily on discounts for limited partnership interests, and also mentions discounts from net asset value (NAV) for companies in corporate form, detailing a few of the authors' own experiences in reaching settlements with the IRS.

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